Double entry bookkeeping reveals that such spending must be financed in some way.

FORBES: For The Republicans There's An Opportunity At The Fiscal Cliff

That thinking reflects an absence of understanding of basic double entry bookkeeping.

FORBES: President Obama's State Of Disunion: Half of America Is In a Trance

Banking and double-entry bookkeeping, first created 500 years ago, enabled proto-capitalists to hide their wealth in a myriad of ways.

FORBES: Malone's Musing

Throughout history, human beings have invented representational systems writing, music notation, double-entry bookkeeping to grasp with the mind what human hands could never touch.

FORBES: Fact and Comment